Key facts, deadlines, and compliance requirements for Romania's RO e-Factura system.
Romania has implemented a mandatory e-invoicing system through the RO e-Factura platform, operated by the National Agency for Fiscal Administration (ANAF). B2B e-invoicing became mandatory in January 2024, following the B2G mandate that began in July 2022. B2C was brought into scope from January 2025.
The system uses a Romanian CIUS based on UBL 2.1, aligned with EN 16931. Invoices are uploaded to the Spatiul Privat Virtual (SPV) platform for validation, and recipients retrieve them from the same platform. Romania also requires mandatory SAF-T reporting, creating a dual digital reporting framework.
Does Romania's e-invoicing mandate cover B2C transactions?
Yes. B2C was brought into scope from 1 January 2025. From January 2026, the scope expanded to include individuals carrying out economic activities.
Romania's rollout was staged: B2G from July 2022, B2B from January 2024, and B2C from January 2025. The RO e-Factura system was initially voluntary before becoming mandatory. SAF-T reporting was phased in separately, starting with large taxpayers in 2022 and extending to smaller businesses progressively.
When did Romania's B2B e-invoicing mandate start?
1 January 2024 for all Romanian-established businesses. SMEs with annual turnover below EUR 500,000 were granted an extension to 1 July 2026 for full enforcement.
All VAT-registered businesses in Romania must issue e-invoices through the RO e-Factura system for B2B, B2G, and B2C domestic transactions. Invoices must be in the Romanian CIUS XML format and uploaded to the SPV platform within the prescribed timeframe.
SAF-T reporting is also mandatory, covering accounting data beyond invoices. The combination of RO e-Factura and SAF-T gives ANAF a detailed view of business activity. Non-resident businesses registered for Romanian VAT must also comply with the e-invoicing requirement.
How quickly must invoices be submitted to RO e-Factura?
Within 5 working days of issuance (changed from 5 calendar days as of January 2026).
Romania uses a centralised reporting model. The seller uploads the e-invoice in XML format to the SPV platform. ANAF validates the invoice and makes it available for the buyer to download from SPV. The buyer is notified and must retrieve the invoice from the platform.
The SPV platform acts as the central hub for all e-invoice exchange. Both parties interact with the platform rather than exchanging invoices directly. ANAF uses the data for automated VAT cross-checking and compliance monitoring.
How long must invoices be retained in Romania?
10 years per the Romanian Tax Code. Capital goods invoices must be retained for 25 years. XML invoices with the Ministry of Finance seal must maintain authenticity and integrity.
Romania enforces compliance through fines scaled by taxpayer size. Failure to issue an e-invoice through RO e-Factura attracts a penalty of 15% of the invoice value. Fixed fines range from RON 1,000 to RON 10,000 depending on whether the business is classified as small, medium, or large. Invoices not uploaded to the platform are considered not issued for tax purposes, and buyers may refuse non-compliant invoices.
What are the penalties for not using RO e-Factura?
15% of the invoice value for suppliers who bypass the system. Additional tiered fines: RON 5,000-10,000 for large taxpayers, RON 2,500-5,000 for medium, and RON 1,000-2,500 for small businesses.
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